| 000 | 01176nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142462 _d142462 |
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| 003 | ES-MaIEF | ||
| 005 | 20200827114755.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963385 _aGarcía Bañuelos, José Antonio |
|
| 245 | 0 |
_aSpanish Supreme Court limits use of OECD commentaries in interpreting tax treaties _c by José A. García Bañuelos and José M. Calderón |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine a recent Spanish Supreme Court ruling regarding the retroactive interpretation and application of double tax treaties | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_948612 _aTRIBUNAL SUPREMO |
|
| 650 | 4 |
_aESPAÑA _947460 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_98415 _aCalderón Carrero, José Manuel |
|
| 773 | 0 |
_9162755 _oOP 138-Bis/2020/99/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 4, July 27, p. 487-489 |
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| 942 | _cART | ||